CSFP

My DEAR Tutor, coming to your Laimonas and Kristine example, you adjusted Retained earning of Laimonas in the following way 40+9-16=33000+post acquistion retained earning of 10000*90=9000(50-10=40 so Re at AD 30 and at DR 40 Post acqusition 10000)

GRE-38040
Re of Laimonas-40000
Post acquistion retained earning 10000*90%=9000
impairment-4400*90=(3960)
dividend pay (16000)
dividend receivable(10000*90%)-9000

Coming to NCI

NCI at date-6060
NCI at FV-5500
Impairment(4400*10%)-440
Post acquisition retained earnings-10000*10%=1000

I do not understand you plus dividend receivable into Gre and not NCi you only calculated post acqusition retained of 10000*10%/=1000
it mentions before year end and not adjusted for but if we make adjustments why i take consideration only dividend receivable in the composition of GRE?not NCI